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Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… not seek competition for three purchases totaling $142,346 or obtain quotes for 28 purchases totaling $134,579 during …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… accurate and comply with applicable laws. Competitive bids or competitive offers are awarded in accordance with GML. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Ashford – Water District (2015M-343)
… oversight role of the Water District for the period March 14, 2012 through October 6, 2015. Background The Town …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … District purposes. Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling … prior to the trip. Key Recommendations Ensure that credit card charges are adequately supported and necessary. Seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Special Accidental Death Benefit – State Police Plan
… dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitState Police Bulletin No. SP-92
… new deduction code to be used for voluntary participation in a supplementary insurance benefit program administered by Aflac New York. Affected Employees Employees in Bargaining Unit 62 represented by the New York State … vendor will submit all transactions for starts, canceling and/or changing this deduction on a bi-weekly file. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programFort Edward Union Free School District – Financial Condition (2015M-67)
… Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Scarsdale Union Free School District – Information Technology (2016M-252)
… 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. … operates seven schools with approximately 4,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Moriches Union Free School District – Claims Processing (2016M-273)
East Moriches Union Free School District Claims Processing 2016M273
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Review Invoices, Purchase Orders and Payments
… Vendor Self-Service Portal. The online service allows you to search for invoices, purchase orders and payments (dating back to April 2012). The information provided will tell you: who … purchase order has been approved, and when you can expect to be paid from an invoice. To view your transactions, log in …
https://www.osc.ny.gov/state-vendors/portalBellmore Union Free School District – Payroll (2023M-129)
… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary … recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Village of Ellicottville – Procurement (2016M-426)
… Key Findings The Village did not always competitively bid or obtain quotes for purchases as required in its … competitive bids are obtained for purchases exceeding the bid limits as required by statute and the procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Little Flower Union Free School District – Tuition (2015M-233)
… The District has a past-due balance of $572,141 owed to it by Suffolk County. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Town of Esperance – Fund Balance (2016M-405)
… fiscal years, resulting in an accumulation of $154,849, or 137 percent of the subsequent year's budget. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405